FRASER v. COMMISSIONER OF INTERNAL REVENUE

No. 232.

25 F.2d 653 (1928)

FRASER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 9, 1928.


Attorney(s) appearing for the Case

Fraser, Myers & Manley, of New York City (Arthur C. Fraser and Franklin G. Manley, both of New York City, of counsel), for appellant.

Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, and V. J. Heffernan, all of Washington, D. C., for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.


L. HAND, Circuit Judge (after stating the facts as above).

The record does not contain any findings by which the original cost can be ascertained of the 50 feet which remained after the sale of 1909, nor of the proper allocation of the expenses before that time. For this reason the respondent insists that the point is not before us. However, it is plain from the action of the board that their decision hinged upon the question now mooted, and before that tribunal the...

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